Figure 10-9

Multiple Choice

Figure 10-9. James Company manufactures t-shirts.During the year,it manufactured 250,000 t-shirts,using 2 hours of direct labor at a rate of $8.50 per hour.The materials and labor standards for manufacturing the t-shirts are:
It took James 1,400,000 yards at $2.50 per yard to make the 250,000 t-shirts.
Refer to Figure 10-9.What is James' materials usage variance?

A) $250,000 F
B) $300,000 F
C) $300,000 U
D) $250,000 U